Johnston Carmichael regularly provides expert industry opinion, economic commentary and guidance on legal and regulatory changes, to the media.
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Susie Walker
Partner and Head of Tax
22 April 2016
Changes to tax treatment for overseas developers of UK propertyThe Government has announced significant changes, designed to ensure that overseas developers of UK property are subject to UK corporation tax on profits derived from such developments, regardless of whether or not they are resident in the UK for corporation tax purposes.
Susie Walker
Partner and Head of Tax
22 April 2016
Annual Tax on Enveloped Dwellings (ATED)ATED is an annual tax payable mainly by companies that own UK residential properties, but also applies to partnership where one of the partners is a company and collective investment schemes.
Susie Walker
Partner and Head of Tax
19 April 2016
Scotland Act 2016The Scotland Act 2016 completed its path through Parliament last month with Royal Assent received from Her Majesty the Queen.
Susie Walker
Partner and Head of Tax
20 March 2016
An overview of the 2016 Budget in pictures…Chancellor George Osborne delivered his Budget on Wednesday 16 March 2016 ‘Putting the next generation first’ was the main message from the Chancellor’s speech, but what were the key points to note from the Budget?
Susie Walker
Partner and Head of Tax
17 March 2016
Budget Briefing 2016George Osborne delivered a Budget with widespread tax changes on Wednesday 16 March 2016.
